SANTHANAM T S Vs. EXPENDITURE TAX OFFICER

JUDGEMENT

(1.) THIS is an appeal against the order of Ramaprasada Rao J. in Writ Petition No. 3582 of 1967--T. S. Santhanam v. Expenditure-tax Officer, [1973] 87 ITR 582 (Mad). The appellant was the writ petitioner, who sought a writ of prohibition for restraining the respondent from making a revised assessment on him in pursuance of a notice under Section 15(4) read with Section 16(b) of the Expenditure-tax Act, dated October 25, 1968. The learned judge declined to issue the writ and hence this appeal.

(2.) THE facts are in a short compass. THE assessment year under consideration is 1961-62, the relevant previous year ending on March 31, 1961. THE assessee along with his four sons constituted a joint Hindu family, which was partitioned in June, 1957. After the partition, the petitioner submitted a return under the Expenditure-tax Act with his status as "individual" and declaring a taxable expenditure of Rs. 19,559. During the relevant previous year he performed his daughter's marriage on September 2, 1960, in which a sum of Rs. 86,923 was incurred as expenditure. Out of the said sum Rs. 25,631 was spent by him and Rs. 61,292 was spent by his four divided sons.. THE Expenditure-tax Officer completed the assessment for this year en December 19, 1962, and in the course of the said assessment he considered the question as to whether the expenses incurred by the sons could be included in the taxable expenditure of the petitioner under Section 4(i) of the Act. That provision may be extracted and it runs as follows:

(3.) THE contention taken before the learned judge was that the Expenditure-tax Officer could not reopen the proceedings already concluded, which had become final. THE learned judge held, after discussing the cases cited before him by both the sides, as follows :